Obviously the best headphones someone can find around 50 euros. Its strong point is the 7.1 DTS: X Surround sound. I've used it for 2 months with gaming/movies/music with the best DTS surround audio quality, where you can hear the sound coming from all directions + simultaneously with the 2 years free subscription to DTS spatial audio from the MS store on Windows. Excellent if you want to spend no more than 70, they easily compare with headphones costing 80 to 100 euros. Personally, I mainly focus on sound quality, and of course, as a construction, they are sturdy with a metal frame and large earcups adjustable up to 6 notches (depending on the size of your head). I haven't used the microphone yet, and I also haven't tried them on PS5. I have no negatives.

Priced higher but clearly better quality than the kilo headsets around 20-30€ in materials and sound...very satisfied so far, it also has a dts license to download on pc for surround effects

They were purchased when they were priced at 29 euros because I wanted something cheap but of good quality to replace my previous headphones that broke, and they definitely did not disappoint. At this price, we're almost talking about a steal. And their microphone is much better than the separate microphone I had that cost 15-20 euros, so obviously I now use the headphones. They also come with a two-year subscription for DTS surround sound, which is very positive and welcome.

P.S: At the current price of 70+, there are likely to be other options available. Buy without hesitation and with closed eyes if you ever find them at a price similar to what I found.

Excellent quality as you would expect from the Cloud II series.
Full and clear sound, with detailed mid and high tones, and satisfactory but not overly emphasized bass.
Clean and high-quality detachable microphone.
Useful built-in sound card with 7.1 function - I didn't find the channel representation in the space very convincing, but it may be due to the sound card of the motherboard. The use of 7.1 is not recommended for music, where the stereo performance is excellent.
Very long, sturdy cable with excellent mesh.
If you find them on sale for under 50 euros, it's a very good purchase!